October 2013
Intermediate to advanced
306 pages
12h 17m
English
Content preview from Estimating for Heating and Ventilating, 3rd Edition
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NOTES ON COSTING
THE COSTING SYSTEM
211
A simple costing system easily adaptable to all types of work, from
repairs and jobbing to large contracts, is essential.
The smaller firms cannot always afford to employ a full-time
costing clerk and the costing has to be done by the principal, or by
the one clerk-book-keeper, who is responsible for all the clerical and
accounting work in the office.
The basic reasons for costing are :
(1) To enable the contractor to know at any stage of the job what
his costs are in relation to the work which is completed, and
whether or not his profit margin is being maintained. Progress
knowledge is vital to the succes ...
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